Find closest multiple of $33$ to $261$. We see that $7 \times 33 = 231$ is the nearest. Now subtract $231$ from $261$ to get reminder $30$. Add $7$ to quotient.
Since $30$ is less than $33$, stop the division. The reminder is $30$. The topmost line $007$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $7$.